Influence of qualitative characteristics of accounting indicators in microfinance institutions in Latin America and the Caribbean/Influencia de caracteristicas qualitativas nos indicadores contabeis de instituicoes microfinanceiras da America Latina e Caribe

• Published in: RC&C. Revista de Contabilidade e Controladoria Vol. 5; no. 3; p. 83
• Main Authors: Santos, Ana Lucia Carvalho, D'Souza, Marcia Figueredo, De Lima, Gerlando Augusto Sampaio Franco
• Format: Journal Article
• Language: Portuguese
• Published: Federal University of Parana 01.09.2013
• Subjects: Accounting; Analysis; Technique

The main motivation to carry out this study was to evaluate the existence of influence of qualitative characteristics of types of institutions, area of operation and size of the assets on the accounting information of the Microfinancial Institutions--MFIs in Latin America and the Caribbean. The stud...